Turner, Warren, Hwang & Conrad v. Caicos Development Co. CA2/2

FACTS AND PROCEDURAL BACKGROUND

Appellant is an accounting firm established in 1967 by Gary Turner. Respondents are eight corporate defendants and three individual defendants who received accounting services from appellant over a period of approximately 30 years. The individual defendants were: Jeffrey Wayne Stickler, who was the president and primary shareholder of the eight corporate defendants, and his wife, Michele Bowers-Stickler, and daughter, Ashley Stickler. The eight corporate defendants were: Jeffrey Wayne Stickler, Inc., Caicos Development Company, Inc., Catalina Adventure Tours, Inc., Catalina Glassbottom Boat, Inc., Island Enterprises, Inc., Island Navigation Co., Inc., Shoreco, Inc., and West Coast Navigation, Inc. The controversy in this case concerns unpaid invoices from January 2007 through the end of 2009. On September 30, 2010, one of appellant’s partners, Judy Warren, sent an e-mail concerning the outstanding invoices to respondents. The e-mail stated: “Dear Michelle and Jeff, please give me a call. I’m in the office today Thursday and tomorrow Friday except lunch time. I want to work out a resolution to the outstanding invoices. Soon I will be fully retired.…